Page 5 - Newsletter (Latest Income Tax Facilities to Address Covid-19 and Guidelines for the DGT’s Tasks in the New Normal)

DDTC Newsletter Vol.03 | No.13 I June 2020 Page 5 of 6

Latest Income Tax Facilities to Address Covid-19 and
Guidelines for the DGT's Tasks in the New Normal

The obligation will continue to apply even if the taxable income basis does not exceed Rp100 million for each
person for VAT purposes that has been determined as withholding slip in one tax period.
an Article 23 and/or Article 26 Income Tax withholder
Withholders required to submit withholding slips
no longer holds the PKP status. The obligation to
and Periodic Article 23 and/or Article 26 Income Tax
prepare withholding slips and submit Periodic Article
Returns in the form of electronic documents are those
23 and/or Article 26 Income Tax Return will come into
that meet four conditions. First, the withholder issues
force as of August 2020
more than 20 Article 23 and/or Article 26 Income Tax
For a taxpayer that has recently been inaugurated as withholding slips in one tax period.
PKP after the stipulation of KEP-269/2020, however,
Second, the amount of gross income as the income tax
the obligation to produce withholding slips and
base exceeds Rp100 million in one withholding slip.
submit Periodic Article 23 and/or Article 26 Income
Third, the withholder has submitted electronic period
Tax Returns applies as of the tax period in which such
tax returns. Fourth, the withholder is registered at a
a taxpayer is inaugurated as a PKP. Promulgated on 10
Medium Tax Office, Jakarta Special Regional Tax Office,
June 2020, KEP-269/2020 takes effect thereafter.
or Large Regional Tax Office.
Under the provisions in PER-04/2017, withholding
KEP-269/2020 is aimed at expanding the scope of
slips and Periodic Article 23 and/or Article 26
PKP required to prepare withholding slips and submit
Income Tax Returns may be submitted in hard copy or
Periodic Article 23 and/or Article 26 Income Tax
electronic documents.
Returns under PER-04/2017.
There are two criteria of withholders that may submit
On 5 September 2019, a similar decree, the Director
withholding slips and Periodic Article 23 and/or
General of Taxes Decree No. Kep-599/PJ/2019 was
Article 26 Income Tax Returns in hard copy. First, the
released. Under this decree, the Director General of
withholder issues no more than 20 Article 23 and/
Taxes stipulated PKP registered in 18 tax offices listed
or Article 26 Income Tax withholding slips in one tax
in the attachment as withholders of Article 23 and/or
period. Second, the amount of gross income as the
Article 26 Income Tax.

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